We will begin the subject peer review in March 2021. The Government Auditing Standards require that an audit organization performing audits in accordance with the Government Auditing Standards undergo an external peer review every 3 years by an organization that is independent of the organization being reviewed. Our objective is to determine, for the 3-year period ended February 28, 2021, whether the quality control system for the National Guard Bureau Internal Review Office was designed to provide reasonable assurance that the policies and procedures related to its system of audit quality are suitably designed, operating effectively, and complied with in practice.